VIE模式下境内企业跨境破产研究  

Research on Cross-border Bankruptcy of Domestic Enterprises under VIE Model

作　　者：宫聪 GONG Cong

机构地区：[1]中国人民银行长春中心支行,吉林长春130051

出　　处：《吉林金融研究》2022年第7期47-50,共4页Journal of Jilin Financial Research

摘　　要：我国的跨境破产制度经历了从无到有的立法突破,但现行跨境破产制度仍存在功能缺失、可操作性差、缺乏体系化构建的问题,导致我国跨境破产制度在实践中捉襟见肘。本文以VIE模式下境内企业跨境破产为视角,结合欧盟、美国、日本等国家和地区的司法实践,主张引入“主要利益中心”、“关联企业实质合并”制度,确定VIE模式下境内企业的管辖权和申请对象,厘清跨境破产司法协助的程序规则,平等保护境内外债权人,实现破产价值最大化。China's cross-border bankruptcy system has experienced a legislative breakthrough from scratch,but the current cross-border bankruptcy system still has the problems of lack of function,poor maneuverability and lack of systematic construction,which leads to the shortage of cross-border bankruptcy system in practice.?From the perspective of cross-border bankruptcy of domestic enterprises under the VIE mode,and combined with the judicial practice of the European Union,the United States,Japan and other countries and regions,this paper advocates the introduction of the system of"center of main interests"and"substantive merger of affiliated enterprises",determines the jurisdiction and application objects of domestic enterprises under the VIE mode,clarifi es the procedural rules of judicial assistance in cross-border bankruptcy,and equally protects domestic and foreign creditors to maximize bankruptcy value.

关 键 词：VIE模式 跨境破产 实质合并 程序规则 

分 类 号：F830[经济管理—金融学]